The most important factor for buying a dac is buying one which price will be commensurate with the others gear pieces value...
If not, evaluating a few thousand bucks dac in a low cost system as mine makes no sense...
There is good dac at all price level... Thanks to an improving technology...
And evaluating costlier dac in a living room or in a showroom means nothing...
Acoustics control must exist for any evaluation...
And if the design of a dac and not only his chip matter, the way we install it in our own system matter as much...